Section 92(5) in Rajasthan Goods and Services Tax Rules, 2017
(5)Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in Form GST RFD-06 and issue an advice in Form GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.
